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All Journal Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Accounting Journal of Ibrahimy (AJI)
Roni Yanto
Universitas Ibrahimy Situbondo, Indonesia
Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS MEUBEL NAFIR DESIGN KUTA BADUNG BALI) Mia Saphira; Balqis Nurul Aisa; Roni Yanto
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3628

Abstract

This study aims (1) to describe the mechanism for calculating the cost of production at Furniture Nafir Design Kuta Badung (2) to describe the analysis of calculating the cost of production using the Job Order Costing method at Furniture Nafir Design Kuta Badung. The method that researchers used in data collection. the result of this field research which were not contaminated from the opinions or ideas of researchers include discussions on approaches and types of research, presence of researchers, research locations, data sources, data collection techniques, data analysis techniques, techniques for checking the validity of data, and research stages conducted by researchers in conducting research. The conclusions in this study (1) in calculating the cost of production of Furniture Nafir Design still uses simple (traditional) calculations, namely only calculating raw material costs, labor costs, and factory overhead costs which only charge electricity and telephone costs. Furniture Nafir Design also did not calculate in detail the costs that should have been charged to factory overhead costs, resulting in inaccurate calculations and discrepancies with calculations using the Job Order Costing method. The difference for photo frame products is Rp. 110,307 and for mirror frame products is Rp. 156,112. (2) The calculation of the cost of production using the Job Order Costing method is more appropriate to be applied to Furniture Nafir Design Kuta Badung because the calculation of the cost of production using the Job Order Costing method is more accurate and detailed. By using the Job Order Costing method, costs that should be charged can be calculated into the calculation of the cost of production, so that it can be easier to make decisions in determining prices for products ordered by consumers
Pemanfaatan Laba dan Arus Kas dalam Memprediksi Kondisi Financial Distress Nur Hafida; Achmad; Roni Yanto
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7059

Abstract

The development of science, technology, and communication that was increasingly advanced can have an impact on the economic competition of companies. The need for funds that were not small must be able to anticipate internal and external problems. Financial distress conditions can occur at any time in every company. One way to find out the condition of the company was to analyze the company's financial ratios and find out profit information as a basis for decision making for investors. In terms of investing in shares, cash flow information is the basis for decision making for creditors and for providing loans to companies. This study aims to test the effect of profit and cash flow on financial distress conditions in property, real estate and construction sector companies listed on the Indonesia Stock Exchange in 2020-2023. The research data used secondary data from the official website of the Indonesia Stock Exchange in the form of the company's annual financial report for 2020-2023. The research sample was taken using a purposive sampling technique. The data analysis method was in the form of quantitative analysis using logistic regression analysis. Hypothesis testing used SPSS Statistics 26 software. The results of the Hypothesis Test revealed that profit measured using the gross profit margin ratio has a significant effect on financial distress conditions. Meanwhile, profit is measured using the net profit margin ratio, return on assets, and return on equity do not have a significant effect on financial distress conditions. While profit was measured using the net profit margin ratio, return on assets, and return on equity do not have a significant effect on financial distress conditions. Cash flow was measured by the operating cash flow ratio, cash coverage ratio to current liabilities, capital expenditure ratio and total debt ratio do not have a significant effect on financial distress conditions.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN TRANSPARANSI LAPORAN KEUANGAN TERHADAP KUALITAS PELAYANAN PASIEN BPJS DI RUMAH SAKIT ISLAM FATIMAH BANYUWANGI Hafifatul Nurhayati; Roni Yanto
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.9692

Abstract

An Accounting Information Systems (AIS) was a series of systems used by various institutions to process and store data, ranging from administration to the finance department, so that it produced information for those in need. Financial report transparency was the openness regarding financial information of an institution to the parties in need. Meanwhile, ervice quality consisted of all behaviors and features of services and products that supported the services towards the satisfaction of customer needs, both directly and indirectly. According to the result of interviews and observations at RSI Fatimah Banyuwangi, the implementation of AIS and financial report transparency were not maximally implemented. This study was conducted with the aim to identifyi the influence of accounting information system and financial report transparency on the service quality of BPJS patient at RSI Fatimah Banyuwangi. This research used a quantitative method. The main data used was primary data obtained through the distribution of questionnaires to respondents. The sampling technique in this study used the total sampling technique, which included all members of the population as samples, totaling 50 respondents. Data were analyzed using multiple linear regression analysis. The results of this study stated that the implementation of AIS and financial report transparency simultaneously influenced the service quality of BPJS patients at RSI Fatimah Banyuwangi.
Implementasi Perhitungan dan Pembagian Komisi Live Tiktok dengan Metode Rowan Plan dan Emerson Plan pada Toko Diva Collection Desa Sumberejo Banyuputih Situbondo Roni Yanto; Jamilatul Jannah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v4i2.9791

Abstract

Commission is a form of additional compensation provided by companies or MSMEs to employees as motivation for additional work performed, especially in the context of sales or promotions. Unlike a predetermined base salary, commissions are variable and depend on performance. Therefore, companies need to calculate commissions accurately in accordance with relevant accounting theory. This study aims to analyze field facts related to the calculation and distribution of commissions, as well as the commission calculation method based on cost accounting theory. This study uses a qualitative approach with data collection techniques through observation, interviews, and documentation. Data analysis was conducted using interactive methods that include data collection, data reduction, and data presentation. The results show that commission calclations in the field differ from cost accounting theory, causing the Diva Collection store to experience obstacles in calculating commissions and salaries for employees, especially for live TikTok hosts. Both methods, namely the Rowan Plan formula and the Emerson Plan, as methods for calculating wages based on working hours and the number of products sold, have proven effective in determining fair commissions and increasing employee productivity and company efficiency.
Co-Authors Achmad Balqis Nurul Aisa Hafifatul Nurhayati Jamilatul Jannah Mia Saphira Nur Hafida